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State of Sikkim - Section

Section 44 in Sikkim Excise Act, 1992

44. Import, export, transport, manufacture, sale or possession by one person on account of another.

- 1. When any intoxicant has been imported, exported, transported, manufactured or sold or is possessed by any person on account of any other person, and such other person knows or has reason to believe that such import, export, transport, manufacture or sale was, or that such possession is on his account, the article shall, for the purposes of this Act, be deemed to have been imported, exported transported, manufactured or sold by, Or to be in the possession of, such other person.